Company No: 10108762 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	2025		2024
		£		£
Fixed assets
Intangible assets	3	12,082		21,144
Tangible assets	4	168,798		166,188
		180,880		187,332
Current assets
Stocks		28,500		30,500
Debtors	5	46,863		51,528
Cash at bank and in hand		69,148		104,020
		144,511		186,048
Creditors: amounts falling due within one year	6	( 45,605)		( 27,603)
Net current assets		98,906		158,445
Total assets less current liabilities		279,786		345,777
Creditors: amounts falling due after more than one year	7	0		( 20,000)
Provision for liabilities		( 37,955)		( 38,297)
Net assets		241,831		287,480
Capital and reserves
Called-up share capital	8	120		120
Profit and loss account		241,711		287,360
Total shareholder's funds		241,831		287,480

For the financial year ending 31 March 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Rosedown Eggs Limited (registered number: 10108762) were approved and authorised for issue by the Director on 23 December 2025. They were signed on its behalf by:

Mr D Hewitt Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Rosedown Eggs Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Lowin House, Tregolls Road, Truro, TR1 2NA, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer.

Turnover from the sale of goods is recognised when the goods are physically delivered to the customer.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on tax rates and laws substantively enacted at the balance sheet date. Deferred tax assets and liabilities are not discounted.

Intangible assets

Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life as follows:

Goodwill

10 years straight line

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a [straight-line, reducing balance] basis over its expected useful life, as follows:

Plant and machinery	10 % reducing balance
Vehicles	25 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Balance Sheet date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).

When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	1		1

3. Intangible assets

	Goodwill		Total
	£		£
Cost
At 01 April 2024	90,620		90,620
At 31 March 2025	90,620		90,620
Accumulated amortisation
At 01 April 2024	69,476		69,476
Charge for the financial year	9,062		9,062
At 31 March 2025	78,538		78,538
Net book value
At 31 March 2025	12,082		12,082
At 31 March 2024	21,144		21,144

4. Tangible assets

	Plant and machinery		Vehicles		Total
	£		£		£
Cost
At 01 April 2024	336,217		32,312		368,529
Additions	7,877		16,560		24,437
Disposals	0		( 19,312)		( 19,312)
At 31 March 2025	344,094		29,560		373,654
Accumulated depreciation
At 01 April 2024	186,690		15,651		202,341
Charge for the financial year	15,153		3,184		18,337
Disposals	0		( 15,822)		( 15,822)
At 31 March 2025	201,843		3,013		204,856
Net book value
At 31 March 2025	142,251		26,547		168,798
At 31 March 2024	149,527		16,661		166,188

5. Debtors

	2025		2024
	£		£
Trade debtors	42,497		36,773
Other debtors	4,366		14,755
	46,863		51,528

6. Creditors: amounts falling due within one year

	2025		2024
	£		£
Bank loans	0		10,000
Trade creditors	9,934		850
Taxation and social security	1,913		13,283
Other creditors	33,758		3,470
	45,605		27,603

7. Creditors: amounts falling due after more than one year

	2025		2024
	£		£
Bank loans	0		20,000

There are no amounts included above in respect of which any security has been given by the small entity.

8. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
120 Ordinary shares of £ 1.00 each	120		120